I need the formulas to reference the cell from the earlier statement rather than calculate amount

FILE HOME INSERT Sign in 11 Calibri B I Relationships among Financial Statements - Excel PAGE LAYOUT FORMULAS DATA REVIEW VIEW A A = Alignment Number Conditional Format as Cell Formatting" Table" Styles Styles Paste V - Cells Editing Clipboard Font A1 1 X Presented below are incomplete financial statements for Marta Communications, nces For the Month Ended March 31, 20X1 11 Sales Revenues $34,500 12 Expenses: 13 Rent Expense 2,600 14 Wages Expense 15 Utilities Expense 4,800 Income Tax Expense 800 Net income $4,100 MARTA COMMUNICATIONS, INC. Statement of Retained Earnings For the Month Ended March 31, 20X1 23 Retained Earnings, March 1, 20X1 24 Add: Net income 25 Subtract: Dividends 26 Retained Earnings, March 31, 20X1 SO (500)